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V2672-14 8 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Compensation for occupation and expropriation is taxed based on its nature as income or capital gains

A taxpayer has requested clarification on the timing of tax reporting for amounts received from the expropriation and occupation of rural land. The DGT clarifies that compensation for occupation is classified as income from real estate capital, whereas expropriation compensation is treated as capital gains subject to specific timing rules.

The question raised

Cuestión planteada Imputación temporal de las cantidades percibidas en el año 2012.

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What is published here, applied to a company or a specific case. The first meeting is free.

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